Recent years have seen a growing number of local officials choosing to promote their areas as influencers In the digital age,online celebrities attract public attention and influence followers more easily on issues su...Recent years have seen a growing number of local officials choosing to promote their areas as influencers In the digital age,online celebrities attract public attention and influence followers more easily on issues such as what to buy and where to go.The latest trend spreading among civil servants:becoming social media influencers to promote their hometowns.展开更多
[Objective] The aim was to explore the achievement motivation of the university student village officials in the suburbs of Beijing.[Method] The research made an investigation on 429 university student village officia...[Objective] The aim was to explore the achievement motivation of the university student village officials in the suburbs of Beijing.[Method] The research made an investigation on 429 university student village officials in the suburbs of Beijing by the Achievements Motive Scale(AMS).[Result] The achievement motivation of these student village officials was not on a high level,but they tended to pursue the success motivation rather than the motivation to avoid failures obviously.There was a significant difference in the achievement motivation between different genders,majors and jobs.The males' motivation for success was higher than the females'.The motivation of avoiding failures among officials in Humanities was higher than in Science and in Fine Art.And the university student village officials in professional and technical posts or in business posts rated the motivation to avoid failures more important than in basic management posts.But achievement motivations in different urban-rural areas,educational levels,political backgrounds,whether student leaders or not,and durations were no definite differences.Besides,it had a significant effect on these student village officials' achievement motivation whether advices and suggestions were accepted;if yes,the motivation was higher.[Conclusion] This study had provided stability and development for building rural talent groups.展开更多
As a general rule of Economics of Development,economic growth and development require rational institution guarantee.Land Tenure.As a main institution factor in agricultural development,closely relates to the reform o...As a general rule of Economics of Development,economic growth and development require rational institution guarantee.Land Tenure.As a main institution factor in agricultural development,closely relates to the reform of Chinese agriculture.Based on the relevant theories of Economics of Institution and Economics of Development,and combined with the marketization process of Chinese Land Tenure of Property Rights,the article studied the effects of institutional factors and put forward some choices in the development of agriculture,which is of both significant and practical importance.展开更多
Taking Youxi County of Fujian Province as an example,the author introduced basic situations of new bio-disaster prevention and control mechanism for forest resource protection and social service works after the forest...Taking Youxi County of Fujian Province as an example,the author introduced basic situations of new bio-disaster prevention and control mechanism for forest resource protection and social service works after the forest tenure reform.Then,the author analyzed new problems faced by bio-disaster prevention and control in forestry.Finally,the author present the existing problems of bio-disaster prevention and control at the county level from five aspects:innovating upon plant quarantine management mechanism;innovation upon survey methods and service modes of bio-disaster monitoring;strengthening and improving construction of bio-disaster monitoring and forecasting network;innovating upon management system for bio-disaster prevention and control;speeding up construction of service system for social prevention and control of bio-disasters.展开更多
According to analysis of basic situations and achievements of forest tenure transfer in Dayi County,this paper points out problems in the assessment of forest tenure transfer in Dayi County,including few specialized o...According to analysis of basic situations and achievements of forest tenure transfer in Dayi County,this paper points out problems in the assessment of forest tenure transfer in Dayi County,including few specialized organizations and personnel of forest tenure transfer value assessment,outmoded forest tenure assessment operating specifications,low charges of forest tenure assessment,and weak awareness of forest tenure assessment. In line with these problems,it presents ideas of increasing specialized forest tenure assessment organization,strengthening training of specialized forest tenure assessment personnel,promoting guiding price of forest tenure transfer,and energetically developing forest tenure transfer market. It is hoped to promote development of forest tenure transfer in Dayi County.展开更多
Government policy is the key to the development of the individual and private economy (IPE).In the making of a policy, the social consciousness of government officials is one of the important factors to affect the pol...Government policy is the key to the development of the individual and private economy (IPE).In the making of a policy, the social consciousness of government officials is one of the important factors to affect the policy made. Since the social consciousness on the development of IPE varies from person to person, it is conventionally indefinite and fuzzy. This paper applies fuzzy sets to analyse the government officials’ social consciousness on the IPE basis.展开更多
We firstly introduce development background of new collective forest tenure reform.The situations indicate that the collective forest tenure reform has already stepped into comprehensive and in-depth stage.However,due...We firstly introduce development background of new collective forest tenure reform.The situations indicate that the collective forest tenure reform has already stepped into comprehensive and in-depth stage.However,due to neglect of local demands and actual conditions,there appear problems of low operating efficiency of supporting measures and relevant policies and little effect of in-depth reform.Therefore,it is required to strictly distinguish the relation between system change of collective forest tenure and the in-depth reform.For the purpose of in-depth reform,in accordance with local situations of forest farmers and forestry organizations,requirements for system,as well as local reform conditions,we strictly divide system change of collective forest tenure into three types:induced institutional change,hidden induced institutional change and imposed institutional change.Then,we divide the imposed institutional change into weak institutional change and pure strong institutional change.展开更多
Three stages of reform of collective forest tenure after reform and opening up are reviewed.The reform of forest tenure brings sharp increase of economic benefit.However,due to forest farmers' subjective pursuit f...Three stages of reform of collective forest tenure after reform and opening up are reviewed.The reform of forest tenure brings sharp increase of economic benefit.However,due to forest farmers' subjective pursuit for economic benefit and objective lack of necessary economic,financial and technical support,ecological hidden troubles are created.Based on these,we put forward countermeasures,including strengthening forest farmers' awareness of ecological protection and solving ecological problems in accordance with actual conditions of the region.展开更多
We reviewed the principles and key literature related to forest tenure and sustainable forest management, and then examined the status of sustainable forestry and land ownership at the aggregate national level for maj...We reviewed the principles and key literature related to forest tenure and sustainable forest management, and then examined the status of sustainable forestry and land ownership at the aggregate national level for major forested countries. The institutional design principles suggested by Ostrom are well accepted for applications to public, communal, and private lands. The analyses of countries as a whole suggest that problems of forest land loss and sustainable forest management are related to the amount of public lands owned, as well as the difference between developed and developing countries. Developed countries have largely achieved a stable level of land use and resource extraction after centuries of exploitation of forests and natural resources. Many developed countries do have greater amounts of private forest land than developing countries, which have occurred as the countries transfer lands to private owners in the course of development. Public lands and management approaches require diligence, but can be developed to meet the design criteria suggested by tenure rights theorists. Private or communal ownership is often considered superior, but also must meet the criteria suggested above in order to foster sustainable forest management in poor countries.展开更多
Having argued the importance of China's sustainable development in global sustainability, the authors review the achievements of China in sustainable development, especially its institutional construction. Environ...Having argued the importance of China's sustainable development in global sustainability, the authors review the achievements of China in sustainable development, especially its institutional construction. Environment to be counted in official's political performance rating system is thought of as a new institutional mechanism in China facilitating its sustainable development and then global sustainability. Then its significance is narrated and visions in future are envisioned. In the end, certain concrete suggestions for the rating system are given in a practical way.展开更多
Land tenure security is pertinent to achieving the sustainable development agenda in cities where land is needed and useful for development purposes.Sufficient empirical research has been done to prove the importance ...Land tenure security is pertinent to achieving the sustainable development agenda in cities where land is needed and useful for development purposes.Sufficient empirical research has been done to prove the importance of tenure security for investment,resilience,conservation,food security,as well as health and well-being,but it has not been clarified if and how land tenure security could adequately influence place loyalty and satisfaction with the residential environment,as it is clear that place loyalty and satisfaction are pertinent to inclusive development.Using the case of Ibadan City,the study examined how different dimensions of tenure security could determine residents’place loyalty and satisfaction.The study employed a survey cross-sectional research design to distribute 514 structured questionnaires to household heads across 4 sampled peri-urban local government areas while 452 were retrieved for analysis.Hierarchical regression analysis model was employed to understand the association between tenure security dimensions and satisfaction(as model I)and loyalty(as model II).For model I,F=8.640,P=0.000,R=0.555,and R^(2)=0.308 were obtained;while for model II,F=9.157,P=0.001,R=0.415,and R^(2)=0.173 were acquired.This thus means that residents’place loyalty and satisfaction can partly be explained by tenure security.In particular,respondents with no eviction experience,recognized property rights,and invulnerable to eviction have higher odds of being satisfied and loyal.Therefore,we recommend protection,improvement,and upgrading of land tenure security as one of the means to promote place loyalty and satisfaction,which is essential to achieving inclusive and sustainable development.展开更多
The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, wit...The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, with special attention to the city of Ribeirao Preto. The concession of lands to the Catholic Church was a recurring practice in Brazil during the colonial and imperial periods, when the cities were being established. As these lands were intended for the formation of patrimonial goods to show the devotion of the residents to a Catholic saint, the lands were not allowed to be commercialized. The tenure reveals a relation in which there is an owner--the landlord--who has direct control of the urban land. This owner allows another--the leaseholder--the useful domain of the land, thus giving the latter the right to use the land, the obligation to pay an annual tax and the responsibility to give the owner a percentage of the sales generated from the land. In 1845, farmers donated a tract of land to be used to glorify Silo Sebastiao. This land is now the city of Ribeirao Preto, and it is this conjuncture that defined the structure and the transformation of the original urban form of the current city.展开更多
BACKGROUND The most important factors affecting the decision of organ donation are socioeconomic,educational,cultural,and religious factors.AIM To evaluate Islamic religious officials’attitudes and behaviors toward a...BACKGROUND The most important factors affecting the decision of organ donation are socioeconomic,educational,cultural,and religious factors.AIM To evaluate Islamic religious officials’attitudes and behaviors toward and level of knowledge on organ donation and transplantation.METHODS This study surveyed 2350 Islamic religious officials in Turkey.To ensure a representative sample,we used and modified the Nomenclature of Territorial Units for Statistics.Based on the Nomenclature of Territorial Units for Statistics-II,Turkey was divided into 26 regions.The number of Islamic religious officials in each city and town in each of the 26 regions was proportionate to the population.A stratified sampling method based on demographic factors,such as age,marital status,and educational level,was used.Data were collected by PRP Research and Consultancy Company using computer-assisted personal interviewing.RESULTS Of the 2350 religious officials surveyed,59.9%were in the age group of 35-54 years;84.7%had either a bachelor’s or a master’s degree;99.7%never donated an organ;and 75.4%were not considering donating in the future.About 22%of the religious officials said religious belief was their reason for not donating;45.3%did not indicate any reason.Although 41.5%of participants considered cadaveric organ donation as the best source of organ transplantation,36.3%deemed living donor transplantation as the best option.Meanwhile,52.9%of participants considered donating an organ from a brain dead relative in case they were asked for permission;80.1%considered donating to a relative,if necessary;81.6%considered undergoing organ transplantation,if necessary.About 83.7%of participants deemed organ donation as a proper human behavior;60.5%believed that it is allowed by Islam;55%said they preach for organ donation at their mosque;and 41.1%said their views of organ donation were influenced by their leaders in society.CONCLUSION Religious officials are unsure whether or not organ donation is respectful of their religious belief,but they consider donating an organ if a relative need to undergo organ transplantation.展开更多
China's reform and opening-up policy, which started in 1978, has become more effective. The success of reform and opening-up has transformed China from a low-income country to one of the world's largest econo- mies ...China's reform and opening-up policy, which started in 1978, has become more effective. The success of reform and opening-up has transformed China from a low-income country to one of the world's largest econo- mies today. In my view, the success of China's develop- ment lies in the country greatly reducing the number of people living in poverty. According to the World Bank, hundreds of millions of Chinese people have been lifted out of extreme poverty.展开更多
Bosnia and Herzegovina and Croatia are post-war and post-socialist countries having partly common history and problems regarding land tenure and land consolidation, but, due to the different recent development, they a...Bosnia and Herzegovina and Croatia are post-war and post-socialist countries having partly common history and problems regarding land tenure and land consolidation, but, due to the different recent development, they are tackling detected problems in different manner. Internal problems regarding land ownership, privatization and corruption, together with negative consequences of globalization and economic crisis resulted in the downfall of land usage for food production having visible impact on prosperity of the nations. The expansion of farming area represents therefore one of the priorities for both countries. Without well kept and well managed land registers, and without the development of efficient land tenure mechanisms, the mentioned problems can hardly be solved, hence, both countries are paying great attention to solving these problems. Bosnia and Herzegovina fighting with the reducing size of uncultivated land, initiated the land consolidation activities on pilot locations in Oragje, Ravno and Trebinje after twenty years. Croatia has focused its activities on dealing with the issues related to the registration of state-owned agricultural land and on developing the efficient system for land tenure. For this purpose, different kinds of projects related to land registration, land consolidation, and finally the State agricultural land IT system establishment project have been executed. In this paper, an overview of the executed activities, the achieved results and detected problems is given indicating also further activities.展开更多
This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statemen...This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals (DA), a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure (MT) and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer (CEO) and chief financial officer (CFO) will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.展开更多
Shouyang County in north China’s Shanxi Province is famous for its fruits. Every autumn, thousands of people flock to local orchards to pick pears, which are famous for their sweetness and juiciness.However, this yea...Shouyang County in north China’s Shanxi Province is famous for its fruits. Every autumn, thousands of people flock to local orchards to pick pears, which are famous for their sweetness and juiciness.However, this year, Shouyang received a special group:10 agricultural officials and experts from African countries.展开更多
文摘Recent years have seen a growing number of local officials choosing to promote their areas as influencers In the digital age,online celebrities attract public attention and influence followers more easily on issues such as what to buy and where to go.The latest trend spreading among civil servants:becoming social media influencers to promote their hometowns.
文摘[Objective] The aim was to explore the achievement motivation of the university student village officials in the suburbs of Beijing.[Method] The research made an investigation on 429 university student village officials in the suburbs of Beijing by the Achievements Motive Scale(AMS).[Result] The achievement motivation of these student village officials was not on a high level,but they tended to pursue the success motivation rather than the motivation to avoid failures obviously.There was a significant difference in the achievement motivation between different genders,majors and jobs.The males' motivation for success was higher than the females'.The motivation of avoiding failures among officials in Humanities was higher than in Science and in Fine Art.And the university student village officials in professional and technical posts or in business posts rated the motivation to avoid failures more important than in basic management posts.But achievement motivations in different urban-rural areas,educational levels,political backgrounds,whether student leaders or not,and durations were no definite differences.Besides,it had a significant effect on these student village officials' achievement motivation whether advices and suggestions were accepted;if yes,the motivation was higher.[Conclusion] This study had provided stability and development for building rural talent groups.
文摘As a general rule of Economics of Development,economic growth and development require rational institution guarantee.Land Tenure.As a main institution factor in agricultural development,closely relates to the reform of Chinese agriculture.Based on the relevant theories of Economics of Institution and Economics of Development,and combined with the marketization process of Chinese Land Tenure of Property Rights,the article studied the effects of institutional factors and put forward some choices in the development of agriculture,which is of both significant and practical importance.
文摘Taking Youxi County of Fujian Province as an example,the author introduced basic situations of new bio-disaster prevention and control mechanism for forest resource protection and social service works after the forest tenure reform.Then,the author analyzed new problems faced by bio-disaster prevention and control in forestry.Finally,the author present the existing problems of bio-disaster prevention and control at the county level from five aspects:innovating upon plant quarantine management mechanism;innovation upon survey methods and service modes of bio-disaster monitoring;strengthening and improving construction of bio-disaster monitoring and forecasting network;innovating upon management system for bio-disaster prevention and control;speeding up construction of service system for social prevention and control of bio-disasters.
基金Supported by Humanities and Social Science Research Planning Project of the Ministry of Education(12YJA630182)
文摘According to analysis of basic situations and achievements of forest tenure transfer in Dayi County,this paper points out problems in the assessment of forest tenure transfer in Dayi County,including few specialized organizations and personnel of forest tenure transfer value assessment,outmoded forest tenure assessment operating specifications,low charges of forest tenure assessment,and weak awareness of forest tenure assessment. In line with these problems,it presents ideas of increasing specialized forest tenure assessment organization,strengthening training of specialized forest tenure assessment personnel,promoting guiding price of forest tenure transfer,and energetically developing forest tenure transfer market. It is hoped to promote development of forest tenure transfer in Dayi County.
文摘Government policy is the key to the development of the individual and private economy (IPE).In the making of a policy, the social consciousness of government officials is one of the important factors to affect the policy made. Since the social consciousness on the development of IPE varies from person to person, it is conventionally indefinite and fuzzy. This paper applies fuzzy sets to analyse the government officials’ social consciousness on the IPE basis.
文摘We firstly introduce development background of new collective forest tenure reform.The situations indicate that the collective forest tenure reform has already stepped into comprehensive and in-depth stage.However,due to neglect of local demands and actual conditions,there appear problems of low operating efficiency of supporting measures and relevant policies and little effect of in-depth reform.Therefore,it is required to strictly distinguish the relation between system change of collective forest tenure and the in-depth reform.For the purpose of in-depth reform,in accordance with local situations of forest farmers and forestry organizations,requirements for system,as well as local reform conditions,we strictly divide system change of collective forest tenure into three types:induced institutional change,hidden induced institutional change and imposed institutional change.Then,we divide the imposed institutional change into weak institutional change and pure strong institutional change.
基金Supporte by Special Funds for Scientific Research of Forestry Public Welfare Industry " Technical Research and Demonstration for Ecological Environmental Protection of Wild Fauna and Flora Based on Forest Tenure Reform"(200904003)
文摘Three stages of reform of collective forest tenure after reform and opening up are reviewed.The reform of forest tenure brings sharp increase of economic benefit.However,due to forest farmers' subjective pursuit for economic benefit and objective lack of necessary economic,financial and technical support,ecological hidden troubles are created.Based on these,we put forward countermeasures,including strengthening forest farmers' awareness of ecological protection and solving ecological problems in accordance with actual conditions of the region.
文摘We reviewed the principles and key literature related to forest tenure and sustainable forest management, and then examined the status of sustainable forestry and land ownership at the aggregate national level for major forested countries. The institutional design principles suggested by Ostrom are well accepted for applications to public, communal, and private lands. The analyses of countries as a whole suggest that problems of forest land loss and sustainable forest management are related to the amount of public lands owned, as well as the difference between developed and developing countries. Developed countries have largely achieved a stable level of land use and resource extraction after centuries of exploitation of forests and natural resources. Many developed countries do have greater amounts of private forest land than developing countries, which have occurred as the countries transfer lands to private owners in the course of development. Public lands and management approaches require diligence, but can be developed to meet the design criteria suggested by tenure rights theorists. Private or communal ownership is often considered superior, but also must meet the criteria suggested above in order to foster sustainable forest management in poor countries.
文摘Having argued the importance of China's sustainable development in global sustainability, the authors review the achievements of China in sustainable development, especially its institutional construction. Environment to be counted in official's political performance rating system is thought of as a new institutional mechanism in China facilitating its sustainable development and then global sustainability. Then its significance is narrated and visions in future are envisioned. In the end, certain concrete suggestions for the rating system are given in a practical way.
基金financially supported by the Pan African University Research Grant of 2022 by the African Union。
文摘Land tenure security is pertinent to achieving the sustainable development agenda in cities where land is needed and useful for development purposes.Sufficient empirical research has been done to prove the importance of tenure security for investment,resilience,conservation,food security,as well as health and well-being,but it has not been clarified if and how land tenure security could adequately influence place loyalty and satisfaction with the residential environment,as it is clear that place loyalty and satisfaction are pertinent to inclusive development.Using the case of Ibadan City,the study examined how different dimensions of tenure security could determine residents’place loyalty and satisfaction.The study employed a survey cross-sectional research design to distribute 514 structured questionnaires to household heads across 4 sampled peri-urban local government areas while 452 were retrieved for analysis.Hierarchical regression analysis model was employed to understand the association between tenure security dimensions and satisfaction(as model I)and loyalty(as model II).For model I,F=8.640,P=0.000,R=0.555,and R^(2)=0.308 were obtained;while for model II,F=9.157,P=0.001,R=0.415,and R^(2)=0.173 were acquired.This thus means that residents’place loyalty and satisfaction can partly be explained by tenure security.In particular,respondents with no eviction experience,recognized property rights,and invulnerable to eviction have higher odds of being satisfied and loyal.Therefore,we recommend protection,improvement,and upgrading of land tenure security as one of the means to promote place loyalty and satisfaction,which is essential to achieving inclusive and sustainable development.
文摘The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, with special attention to the city of Ribeirao Preto. The concession of lands to the Catholic Church was a recurring practice in Brazil during the colonial and imperial periods, when the cities were being established. As these lands were intended for the formation of patrimonial goods to show the devotion of the residents to a Catholic saint, the lands were not allowed to be commercialized. The tenure reveals a relation in which there is an owner--the landlord--who has direct control of the urban land. This owner allows another--the leaseholder--the useful domain of the land, thus giving the latter the right to use the land, the obligation to pay an annual tax and the responsibility to give the owner a percentage of the sales generated from the land. In 1845, farmers donated a tract of land to be used to glorify Silo Sebastiao. This land is now the city of Ribeirao Preto, and it is this conjuncture that defined the structure and the transformation of the original urban form of the current city.
基金Supported by Inonu University Scientific Research Projects Coordination Unit,No.2018/1024.
文摘BACKGROUND The most important factors affecting the decision of organ donation are socioeconomic,educational,cultural,and religious factors.AIM To evaluate Islamic religious officials’attitudes and behaviors toward and level of knowledge on organ donation and transplantation.METHODS This study surveyed 2350 Islamic religious officials in Turkey.To ensure a representative sample,we used and modified the Nomenclature of Territorial Units for Statistics.Based on the Nomenclature of Territorial Units for Statistics-II,Turkey was divided into 26 regions.The number of Islamic religious officials in each city and town in each of the 26 regions was proportionate to the population.A stratified sampling method based on demographic factors,such as age,marital status,and educational level,was used.Data were collected by PRP Research and Consultancy Company using computer-assisted personal interviewing.RESULTS Of the 2350 religious officials surveyed,59.9%were in the age group of 35-54 years;84.7%had either a bachelor’s or a master’s degree;99.7%never donated an organ;and 75.4%were not considering donating in the future.About 22%of the religious officials said religious belief was their reason for not donating;45.3%did not indicate any reason.Although 41.5%of participants considered cadaveric organ donation as the best source of organ transplantation,36.3%deemed living donor transplantation as the best option.Meanwhile,52.9%of participants considered donating an organ from a brain dead relative in case they were asked for permission;80.1%considered donating to a relative,if necessary;81.6%considered undergoing organ transplantation,if necessary.About 83.7%of participants deemed organ donation as a proper human behavior;60.5%believed that it is allowed by Islam;55%said they preach for organ donation at their mosque;and 41.1%said their views of organ donation were influenced by their leaders in society.CONCLUSION Religious officials are unsure whether or not organ donation is respectful of their religious belief,but they consider donating an organ if a relative need to undergo organ transplantation.
文摘China's reform and opening-up policy, which started in 1978, has become more effective. The success of reform and opening-up has transformed China from a low-income country to one of the world's largest econo- mies today. In my view, the success of China's develop- ment lies in the country greatly reducing the number of people living in poverty. According to the World Bank, hundreds of millions of Chinese people have been lifted out of extreme poverty.
文摘Bosnia and Herzegovina and Croatia are post-war and post-socialist countries having partly common history and problems regarding land tenure and land consolidation, but, due to the different recent development, they are tackling detected problems in different manner. Internal problems regarding land ownership, privatization and corruption, together with negative consequences of globalization and economic crisis resulted in the downfall of land usage for food production having visible impact on prosperity of the nations. The expansion of farming area represents therefore one of the priorities for both countries. Without well kept and well managed land registers, and without the development of efficient land tenure mechanisms, the mentioned problems can hardly be solved, hence, both countries are paying great attention to solving these problems. Bosnia and Herzegovina fighting with the reducing size of uncultivated land, initiated the land consolidation activities on pilot locations in Oragje, Ravno and Trebinje after twenty years. Croatia has focused its activities on dealing with the issues related to the registration of state-owned agricultural land and on developing the efficient system for land tenure. For this purpose, different kinds of projects related to land registration, land consolidation, and finally the State agricultural land IT system establishment project have been executed. In this paper, an overview of the executed activities, the achieved results and detected problems is given indicating also further activities.
文摘This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals (DA), a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure (MT) and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer (CEO) and chief financial officer (CFO) will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.
文摘Shouyang County in north China’s Shanxi Province is famous for its fruits. Every autumn, thousands of people flock to local orchards to pick pears, which are famous for their sweetness and juiciness.However, this year, Shouyang received a special group:10 agricultural officials and experts from African countries.